https://www.taxtmi.com/caselaws?id=397903 The Tribunal upheld the assessee's contentions on various issues including determination of Arms Length Price for Intra Group Services and Advertisement, Marketing, and Promotion expenses, emphasizing the rule of consistency and past decisions in favor of the assessee. The Tribunal ruled in favor of the assessee on disallowance of lease rent paid for motor cars, set aside the issue of depreciation on moulds for fresh adjudication, and allowed the deduction of education cess and higher education cess. Other issues were also either set aside for fresh adjudication or for statistical purposes. en-us Wed, 08 Jul 2020 00:00:00 +0530 Tue, 01 Sep 2020 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397903 The Tribunal upheld the assessee's contentions on various issues including determination of Arms Length Price for Intra Group Services and Advertisement, Marketing, and Promotion expenses, emphasizing the rule of consistency and past decisions in favor of the assessee. The Tribunal ruled in favor of the assessee on disallowance of lease rent paid for motor cars, set aside the issue of depreciation on moulds for fresh adjudication, and allowed the deduction of education cess and higher education cess. Other issues were also either set aside for fresh adjudication or for statistical purposes. Case-Laws Income Tax Wed, 08 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397903